00328nam a2200145Ia 4500008004100000041000800041082001600049100000900065245003400074260002800108300000900136500001300145650001500158700000900173230125s9999    xx            000 0 und d  aeng  a657.45bICA  aICAI  aCompendium of opinions-vol. X  c1995bICFAI publication  a190p  aAuditing  aAccounting  aICAI